Form 1040X

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The Amended U.S. Individual Tax Return, commonly known by its number (Form 1040X), is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed.

Generally for a tax refund, this form must be filed within 3 years after the date that the original version was filed, or within 2 years after the date that the tax was paid, whichever is later. For a 1040X based on a bad debt or worthless security, it must be filed within 7 years after the due date of the original version. A 1040X that is filed immediately before the due date of the original version is considered "on time".

Form 1040X is similar to Form 1040 except that it has three columns: One column to list the amounts from the original version, one column to list the net increase or decrease for each line being changed, and the last column to list the new amounts.